Plastic Art Frame
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926905000 | 21.3% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926904800 | 13.4% | CN | US | 官方文档 |
| 3916200091 | 40.8% | CN | US | 官方文档 |
| 3925200010 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🖼️ Plastic Art Frame (Plastic Picture Frames & Optical Frames)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for US Imports from China
📌 I. Product Definition & Classification: What Exactly Are "Plastic Art Frames"?
Plastic art frames cover two distinct categories in international trade, often confused due to material similarities but differing vastly in function and classification:
- Plastic Picture Frames (Photography Frames): Used for holding photographs, artwork, or certificates. Characterized by a border structure, often with a glass/acrylic front and a backing board.
- Plastic Optical Frames (Eyewear): Used for holding corrective lenses or sunglasses. Characterized by temples (arms), nose bridges, and lens rims.
⚠️ Key Distinction Point:
- If the item is designed to hold a photo/art without lenses → It is a Picture Frame.
- If the item is designed to hold eyeglasses/sunglasses on a human face → It is an Optical Frame.
Misclassification leads to massive tariff discrepancies (up to 9.4% difference in total tax burden).
📦 II. HS Code Classification Matrix (2026 Latest Tariff Data)
| HS Code | Product Description | Primary Use | Material | Key Feature |
|---|---|---|---|---|
3926.90.50.00 |
Plastic Picture Frame: Material is plastic, used for framing or mounting pictures. | Art/Photo Display | Plastic | General picture frame |
3926.90.99.89 |
Plastic Picture Frame: Material is plastic, classified as "Other plastic articles." | Art/Photo Display | Plastic | Catch-all for unspecified plastic frames |
3926.90.48.00 |
Plastic Picture Frame: Material is plastic, used for albums or frames. | Art/Photo Display | Plastic | Specifically linked to albums/framing |
9003.11.00.00 |
Plastic Optical Frame: Material is plastic, used as spectacles/sunglasses frames. | Vision Correction | Plastic | Standard optical frame |
9003.19.00.00 |
Plastic Optical Frame: Material is plastic, used as spectacles/sunglasses frames. | Vision Correction | Plastic | Other optical frames (non-metal) |
🔍 Critical Warning:
- Picture Frames fall under Chapter 39 (Plastics and Articles Thereof).
- Optical Frames fall under Chapter 90 (Optical, Photographic, Medical Instruments).
- Do not mix these categories. A plastic frame for glasses is NOT a "plastic art item" in customs terms.
💰 III. 2026 Latest Tariff Rate Breakdown (USA Market)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current Trade Policy (Section 301 / 122 Clauses)
🎯 1. Plastic Picture Frames (HS: 3926.90 Series)
A. 3926.90.50.00 – General Plastic Picture Frame
| Item | Detail |
|---|---|
| Base Tariff | 3.8% |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10.0% |
| Total Effective Tax Rate | 21.3% |
| Tax Calculation | CIF Value × 21.3% |
| De Minimis Exemption | ❌ Not Eligible (Value > $800 usually triggers inspection; even under $800, Section 301/122 may apply depending on enforcement) |
| Legal Path | HTS:3926.90.50.00 → Section 301: 7.5% → Section 122: 10% |
B. 3926.90.48.00 – Plastic Frame/Album
| Item | Detail |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surcharge | 0.0% |
| Section 122 Surcharge | 10.0% |
| Total Effective Tax Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption | ❌ Not Eligible (Section 122 applies regardless of 301 status) |
| Legal Path | HTS:3926.90.48.00 → Section 122: 10% |
C. 3926.90.99.89 – Other Plastic Articles
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10.0% |
| Total Effective Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | HTS:3926.90.99.89 → Section 301: 7.5% → Section 122: 10% |
🎯 2. Plastic Optical Frames (HS: 9003.11/19 Series)
A. 9003.11.00.00 – Plastic Spectacle Frames
| Item | Detail |
|---|---|
| Base Tariff | 2.5% |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10.0% |
| Total Effective Tax Rate | 20.0% |
| Tax Calculation | CIF Value × 20.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | HTS:9003.11.00.00 → Section 301: 7.5% → Section 122: 10% |
B. 9003.19.00.00 – Other Plastic Optical Frames
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10.0% |
| Total Effective Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | HTS:9003.19.00.00 → Section 122: 10% |
📌 Interpretation:
- Section 301 (7.5%): Applies to most Chinese plastics and optical goods. Note:3926.90.48.00is an exception with 0% Section 301.
- Section 122 (10%): A broader surcharge often applied to Chinese imports. Note: All listed HS codes above are subject to this 10% surcharge.
- Lowest Cost Option:3926.90.48.00(13.4%) and9003.19.00.00(17.5%) offer the most competitive rates if the product description fits.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Requirement | Reason |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state "Plastic Picture Frame" OR "Plastic Spectacle Frame". Ambiguity causes delays. |
| ✅ High-Res Photos | ✔️ | Must show the item holding a photo (for Ch 39) OR holding lenses (for Ch 90). |
| ✅ Commercial Invoice | ✔️ | Value must match CIF. Clearly state "Plastic Frame" not just "Frame". |
| ✅ Packing List | ✔️ | Include quantity per carton. Bulk shipments are scrutinized more. |
| ✅ Origin Declaration | ✔️ | Confirm "Made in China" to apply correct Section 301/122 rates. |
✅ 2. Declaration Strategy (Key Mnemonic)
🔥 “Function Defines Code. Photo Frame = 3926. Glasses Frame = 9003. Don’t Mix!”
| Scenario | Correct HS Code | Risk if Incorrect |
|---|---|---|
| Frame for Photos/Art | 3926.90.50.00 (Best match) or 3926.90.48.00 |
If misclassified as optical: 20-22% tax instead of 13-21%. |
| Frame for Eyeglasses | 9003.11.00.00 or 9003.19.00.00 |
If misclassified as art: 13-22% tax instead of 17-20%. |
| "Other" Plastic Frame | 3926.90.99.89 |
Highest tax (22.8%). Avoid if 48.00 fits. |
✅ 3. Special Cases & Handling
| Case | Handling Advice |
|---|---|
| Mixed Shipment (Frames + Lenses) | If sold as a complete pair of glasses, declare as Optical Frame. Lenses are usually exempt or separate. |
| Plastic Frame with Metal Hinges | Still generally classified under Plastic if plastic is the primary material. Provide material composition % if asked. |
| Gift Sets (Frame + Photo) | If the photo is pre-printed and inseparable, it may still be a frame. Declare as frame. |
| De Minimis ($800) Loophole | ⚠️ Warning: While Section 301 is often waived for de minimis, Section 122 (10%) may still apply depending on current CBP enforcement. Do not rely on de minimis to avoid all taxes for high-value bulk imports. |
🌍 V. Global Market Comparison (2026)
| Region | Recommended HS Code | Est. Total Tax | Key Requirement |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.50.00 / 9003.11.00 |
13.4% - 22.8% | CBP strict on Section 301/122. |
| 🇨🇳 China | 3926.90.90.00 / 9003.11.00 |
~2-5% | Import duty + VAT. |
| 🇪🇺 EU | 3926.90.97 / 9003.11 |
~4-6% | CE marking for optical frames. |
| 🇬🇧 UK | 3926.90.99 / 9003.11 |
~4-6% | UKCA marking. |
📌 Conclusion:
The USA is the most expensive market for Chinese plastic frames due to the combination of Base Tariff + Section 301 + Section 122.
Strategy: Optimize your HS Code selection. If your frame fits3926.90.48.00(Album/Frame), you save 7.9% compared to the general3926.90.50.00.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Plastic Frame" without specifying "Picture" or "Optical".
👉 Result: Customs officer guesses. Likely assigns 3926.90.99.89 (22.8% tax) or 9003.19.00.00 (17.5%). Overpayment!
❌ Mistake 2: Assuming De Minimis ($800) exempts all taxes.
👉 Result: Section 122 (10%) may still be charged on eligible entries. Unexpected duty bill!
❌ Mistake 3: Using "Art Frame" for Eyeglass Frames.
👉 Result: Wrong Chapter. Optical frames have different regulations (e.g., lens safety). Regulatory seizure risk!
✅ Correct Practice:
"Plastic Picture Frame, 8x10 inch, clear plastic border, glass front, paper backing, Model PF-001"
OR
"Plastic Optical Spectacle Frame, Blue, Model GF-202"
🎯 VII. Conclusion: Precision Saves Money!
🎯 Remember the Golden Rule:
🔹 "Photo Frame = 3926. Glasses Frame = 9003."
🔹 "Check Section 301:48.00is King (0% surcharge),50.00is Standard (7.5%)."
🔹 "Always Account for Section 122: 10% on ALL these items."
📌 Pro Tip:
If you are importing high-volume picture frames, consider if your product description can legally fall under 3926.90.48.00 (Album/Frame) to secure the 13.4% total tax vs 21.3%. This 7.9% saving is significant on large shipments.
📣 Immediate Action:
📞 Confirm Product Function: Photo or Vision?
🔍 Review HS Code: Match exactly to description.
💰 Calculate Landed Cost: Include 13.4% - 22.8% total tax.
🚀 Declare Accurately: Avoid penalties and delays!
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Profit Margin Depends on the Right HS Code!
用户评价
关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。